From.. Jk & Jill Pre-sthool Rear of Mill Lanè School Via Wiiles Field Mill Lano Ghinnor Oxfordshire OX39 4RF To.. Jacqui Wlliams Accountancy Limited 14 Station Road Chinnor OX39 4QD Deaf Sirs The following raprésenlations are made on the basis of enquiries of management and staff with relevant knovAedge and experience such as we consider rCeSSary in connection with your independent examination of the charity's finanaal statements for the year ended 31 August 2025. These etNuiries have included inspection of supporling documenlalion where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All r8presenlalion3 are made to the best of our knowledge and belief. General We acknowledge that the work perfomed by you Is substanlially less in scopè than 8n audit pèrformed In accordance with International Standards on Auditing IUIQ and that you do not 8xpress an audit opinion. 2 We confirm that the charity was entitled to exemption under section 144 of thè Ch8rilias Act 2011 lh8 quirement to have its financtal st8temenls for the finantssl year ended 31 Augujl 2025 audilèd, 3 We have fulfilled our respon&bililies as trustees as sel out in tha tèmis of your &nga98mènt lèttar, under th& Charities Act 2011 for preparing fin8nci81 statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom G8nerally Acc8pled Awjunting Practice). for being 8ali8lied that they give a true and fair view and for making accurate repsentationS to you. 4 All the transaotions undertaken by Ihè ch8rity hgv8 b8en prop8rly rgfl8cled and reoorded in Ihg accA)Ullting records. 5 All the accounting records have been made available lo you for the purpose of your independent tsxamination. Wè h8V6 provided you wth unrestricled access to all appropriate persons wthin charily, and th all oll)er records and rèlatad infom8tion requ8sl8d, including minulgs of all m8nagemènl and trustee meetings and correspondence with The Charity Commission. 6 Th& financial slalemgnt3 are free ol material misslatements. includiro omissions. Assèts and liabilities 7 Tho charity has 5alislaclory title to all assets and Ihere are no liens or encumbrances on the charity's assets, except for those that are disclosed in the notes to the financial statements. 8 All actual liabilili*s, conlingenl liabilities and guarontee$ given to third parties have been recorded or disclosed as appropriate. 9 We have no plans or inlenlions that may materially aller the carrying value and where relevant the fair value measurements or classification of assets and liabilill&s reflected in the financlal staiements. Accounting estimates 10 Significant assumptions used by us in making accounting estimates, including IkJs6 measured at fair value, are reasonable.
JACK & JILL PRE4CHOOL Charity RegiBtratlon Numb8r 1000658 FINANCIAL STATEMENTS lor thè yoar ended 31 August 2025 Conlents Page Legal and admiTri81ration delails Report oflhe charity tNstees 2&3 statement ol finan¢ial activitie6 Balance shaèl Notès lo Ihe fiTranctal statsments 8t011 Report of the independent examiner 12
JACK & JILL PRE4CHOOL Charity Registration Number 1000658 Page 1 LEGAL AND ADMINISTRATION DETAILS for the year ended 31 August 2025 CHARITY REGISTRATION NUMBER.. 1000658 CONSTITUTION.. The Charity is unincorporated. ADDRESS.. Rear ol Mill L8ne School Via Whites Field, Mill Lane Chinnor, Oxfordshire, OX39 4RF GOVERNING INSTRUMENT.. The original ctsnslitulion was adopted on 15 May 1989. This has bèan r8placed by The Pre-sehool Lèaffling Alliance Model ConstitutioTr 2011 was adopted on 11 November 2014 MANAGEMENT COMMITTEE and CHARITY TRUSTEES.. The memb&rs of the Management Committee are elecl?d annually at the Annual Gen¢ral Meeling and are a150 the Charity Trustees for the period of Ih*irappoinlment. The lollowng Committee Members membèrs during the period or 8ppoinlod after the period end D Shields 8 Davies T Daly L Bragggr H Milne A Luxford W Lu)rford A BT8gggr G Shew>od J Norris Chairperson from Novamber 2023 Chairperson from November 2023 Troa8urer from November 2023 PRE-SCHOOL BUILDING CUSTODIAN TRUSTEES.. H Milne L Bragger BANKERS.. CAF Bank Limited West Malling+ Kent Scottish Widows Bank Pk Edinburgh INDEPENDENT EXAMINER.. Jacqui Willi8m5 Accountancy Limiled Chartered Accountants 14 Slalion Road Chinnor OX39 4QD Oxfordshicè
JACK & JILL PRE4CHOOL Charity Registration Number 1000658 P8ge 2 REPORT OF THE CHARifY TRUSTEES for thè ar ended 31 August 2025 The charity trustees present thair rèport and Ihe financial stslements of tha eh8rity for Ihg year endèd 31 August 2025. The charity Iruslees have adoplèd the wovS8lons of the Slalement of Recommended Practice. Accounting and Reporting by Chariti85 preparing Iheir accounts in accordane& with thè Fin8ncial Reporting Stsndard applicable in the UK and Republic ol Ireland IFRS 102). statement of the charity trustees, rèsponsibilitiei The d)arity trustaès arè rèsponstble for preparing the Report of tha Charity Trustses and the financial statements in accordanc8 wlh applicable law and United Kingdorn AccoiuThling Standards (United Kingdom GenerallyAccèpted Accounting Praclice). The law applicable to charities in England and Wa18s, the Charities Act 2011, Charty (Aeeounls and Report81 Regulations 2008 and the provisions of th6 trust deed. requeS the charity tmstees to preparè financial slalemenls lor each financial year thieh giva a true and fair view of Ihe state of affairs of the charity and of thè incoming resources and application of resoureas, including the incorne and expenditu. ol the ch8rity for th81 period, In preparing the financial statemonts, th8 ehArity trustees are required to.. seleel Suitable accounting poli(ye3 and then apply them con$i$tenlty' observe Ihe methods 8nd principles in the Charity SORP", makejudgemeTrtS and estimates Ihal are reasonable and wudent", w8par8 the financial statements on the going eoncèm basis unles5 it is napproprlate to presume that lh¢ charily wll ntinUe in operalional exislenee. The charity trust6ès arg responsible for keeping proper accounting rect>rds which disdose, wlh reasonable accuracy al any time, lh8 financial posilion of the charity and to anabla th8m lo ensure that the fin8ncial statements comply with the Charitla5 Act 2011, the Charity (Accounts and Provislonsl Rtrgulalion8 2008 and the provisions of the tiust deed. They are also responsible for safeguarding the 8ssels of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and othar irr8gulari118S. Objectives and actlvltles of the eharityfor thè public benefit The objectives of Ihe charity ar& to advan¢t the education of chiklren below compulsory 8chool age ty providing safe and satisfying group play, encouraging olher charilable activitie$ Ihrough which parents may help the Child n and furthering the aim of the Pre-school Learning Allianc8. In connèction ¥Mth Ihis, the charity is a member of Ihe Pre-school Learning Alliance,. nwmbarship numtxr.. D 1948G 26804. The charity trustees confim thay hav& rèrged to the guidarKe conlaln6d in Soclion 4 of Ihe Charil8s Act 2011 and the Ch8rilies ComFni5sion g8neral guidance on public benefit Mhen revievAng the charitys aims for the public benefrt. Achivements and pèrfomiancÈ During the period the charity has carried out its objectives by providin9 playgroup sessions and associated activities. for children bèlow compulsory school age, on a lerm-period basis. in 118 07 purpose-buill premises and by arranwng organis9d outings lorthose children.
JACK & JILL pREcHOOL Charlty R$glstratlon Number 1000658 Pagg 3 REPORT OF THE CHARITY TRUSTEES leontlnuedl for the year ended 31 August 2025 Finaneial review R•s•kv•s polley Unrestricted funds are quired-. to ensure thal the charilys operating costs are covorgd, wlhoul lch the charity could not fundon., to provide funds to enable swcific projects to be undertaken 8t short notice. and lo provido funds for the future replacamant of the building thereby ensuring Ihe fulure continuity of the charity. The charity tru¥tee$ consider il prudentth8t unr•strictsd general reserves should bè sufft¢ienl'. to avoid the necessity of reali3ing fued assets hekj forthè eharills use., to cover th8 charity's operaltng costs ft)r a minimum of thelength of one term., and lo provide funds to assist with speci1 projects. Unreslrictad general serveS are eurrantly abDV8 that range. The charity tm#t888 hold gular meetings at which the level of reservès is [nitor8d and reviewed. Otherlnlomiotlon The results lor the period are sèt out in the statement of financial aclivilie5, on page 4, and Ihe bal8n¢8 sheet, on page 5, shows the assets and liabilities at the period end dale. The charitrfs purpose built prernises stands on land hthich is leased to the charity. Tha building was first used during June 1993 and the initial lease tem) was for 8 pariod of 21 years ¥thich has beèn èxtèndod for an additional period of up to 17 years. The charity Iruslees consider the chanty lo be in a good financial position lo ¢onlinue carrying out it5 objective5 in the future. Approved by the charity trustees on 8nd sign8d on their behalf by..
JACK&JILL PREHOOL ChovllyReglslfat Nurnbei 10WSfj8 Plle 4 STATEMENTOF FINATrICIAcTwITlEs lOrtyearnd 81 AUllBI2026 Unreslrlcled funds Restikkd All funds Tolal Equlpm&nl 2026 fuThy Uhmsttlth Ihll REthmry lund Totsi 2024 fund No INCOMINGRESOURCES Incomofiorn.. DonatfonB Charitable aGItyd• hrlradiny liVle Invg$tm¢Dl$-bank Inlerg e.813 107.826 fj.940 112,742 ,47S 112.742 1.475 113.242 e.475 ResouRCES EXPENDED Expendllur•on-. st•tf¢ost 102.247 19.819 lffk,247 19,819 102347 21,253 91,545 19.WD 1.434 I22,8 1.434 12S.UOO I10,1 0thorlrodn9 OthBr 130 130 3D Tolal expwdllure 122546 N•1 Incomotsofofe lion•f•i• rrgnslern bEween [ld (6,273) 63 111.2981 13,oni 111 19,se21 NET MOVEMENTIN Fuf405 12,585 2,424 (5,4*1 P,072) 11,991 RE¢ONCUATION OF FUMDS Totql tund$ browhlfoNMrd 24.398 70.9&3 13,858 109,019 115,019 103.028 Tolal nd$¢arrIed lorw4rd ThB nof•$cn Pag•B8to 11 fom •iateTnenlB.
JACK & JILLPRE4CHOOL Charfty RegtTtn NumbBrlOD080 Pag¢ 5 BALAACE SHEET at31 Augui12026 201 2024 Nolos TAnglbl¢ Ilxed a• f7,014 7,714 Curtent DgbloT8 Caohal bank.. ¢urT¢nt D8pogtac0ll1s 9,514 2,241 10.127 .614 29,891 79,373 Toi*lcuvwentaBsql 255 111,WS Ci¢dllors 107.X N41 10 Fundl ir1vI¢1ed fundt General lu B[1# fund RedLdn0ylud 24.398 72,018 13.8 Resltillfed Total fundB Apptoved byth2chirlyltUBteellon and qvjn on11rbehll1t-. 09 ui The note¢on paiÈè61ts 11 ftsnn p¥rioflhqs• slat•menl•.
JACK & JILL PRESCHOOL Charity Reglstratlon Mumb8r 1000658 P8g8 6 NOTES TO THE FINANCIAL STATEMENT8 forthe year ended 31 August 2026 l Accountlno poll¢lg$ 8&sF$ of accountlng The financial statements have been prepared in accetd8nce wrth the Statement of Recommended Pracll¢e.' Accounting 8nd Reporting by char$ pr8paAng thelr a¢¢ounts In accor(lance with the Fin8ncial Reportlng St8ndard applicablo in the UK and Republic of Iieland IFRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10218nd the Ch8rities Aci 2011. The finanagl stalements have been prepared on a golng concem bask8 under Ihe histor1 cost ¢onveiillon. Reconciliation whth previous generally accepted accounting practice Folbwing adoption of th8 new 8ccountino sland8rds, Ki preparing ihè fin8nci81 statements, Ihe charfty trustees hav8 considered whether In applylng the accounllng poIleS required by FRS 102 and the Charitie5 SORP FRS 102 the r6ststement of comparative items was required. At the date of transttSon the charly trustees consider that no restatement was requlred. Flnancial instruments Th8 charfty only has fii)ancEal 8SS8Is 8nd financlal liabllttS thal qualify as basic financial Inslrumenls. Bas1¢ fiiiaiidal instruments, including debtors and creditors due within one ye8r, are initially recognised at Irgnsaclion value and subsequently rneasud at thelr settlement value. Incoming resources l incomg is r8cognised in the Staternent of FinarKi81 Aclivities once the ¢harity has enlitlement to Iha furKSs, it Is probable Ihat Ihe Income will be r8¢8iv8d and the amount can be measured reliably. Fundr8i%ing Income, Induded wllhln othw tradlng activfties, is CogniSed in tlJ8 period In which the event takes &Ce. Expenditure Llablllles a recoonlsed as expenditure SS 500n 85 there 8 kgal or oonstructive obligatlon commMtSng the ¢har41y to that expendrture, 51 b probable th8t a Iransfer of economic benefts will be required in seitlemenl and the amount of th8 obllgatSon can be measured réliably. Exp8ndrtur8 i8 accounled for on all Ctual5 basi5 and has been dassifiets ufider headings Ihal aggregate all ¢$t$ related to the cateoory. Tangible fixed assts and depreciation TangiN8 fixed a$50ts are Inlll8lly 5t8ted al cost and are depreelated as follows.. Thg or¢ginal Cost ol the buikiing has been depreu8ted on a 5tr8vaht line basis in order to write off its cost Dver the original 21 yèar perlou of the lease of Ihe laiid on whh il Is buitt. Th8 bulkling wa5 firsl us8d on 21 June 1993. An eXtensn of the lease of the land for a peiK>d of up to 17 yea15 has been negolialed. Furniture, fthings and equipment purchased sinee 1 April 1999 belng depreaated on a slralghl Ilne basks. at 10% - 20% per annum, or ov8r the rernainlng peiiod of the lease In order to write off Ihe ¢ost less eslimaled resldual valu8 over the estlmat8d useful lifv olthe as5el. stock 8t0¢% Is st8t8d at the lower ol ¢ost and nel r881is8ble vahje. consistent with previou5 ye8t5. Grants reCeId Revenue grants ale recognlsed the statement of financial a¢livities so as to match them wllh th8 expendltur8 to whlch they contribute. Capital grants are recogni5ed in income in line with the depreciatlon rgtes of the reK9ted assets. Taxation Th6 charilyls exe1 froin corporation lax on its charitable aclivilie5.
JACK & JILL PRE-SCHOOL Chaflty Reglstiatli)n Numbgr IOOCIO58 Page 7 NOT&8 TO THE FINANCIAL STATEMENTS Icontlnuedl for the year ended 31 August 2026 1 A¢tounting policies Icon¢inuedl Fund aecountlng UnrestrKted funds Can be used In accotd8nC8 with the chari18b objectives at the discretion of Iht eharlty twstees. The unrèslricted funds comprlse the 08neral lund, the building5 fund and the redundancy fund. Restricted funds ar8 funds which 8r8 to b8 U58d in 8ceoidaTr¢e with specffio resirictions imposed by donors or whl¢h have been raised by th8 chartty for p8rtkul8r purpos85. The aim and use ol each resliicted fund 15 sel out in the notes to Ihe finan81 stalemenls. Unrestrictèd Re$trlcted 2025 2024 Total 2024 Total 1024 2 Analysls of Incom? a Charitable adlvitlg$ Fees Giants Outings 8nd Chrislmas p9rt$ Mlk r8imbursements 5.020 107,722 5.020 108.222 10,102 97,724 500 112,742 500 113.242 107,826 b Other Iradlng actlvltles Outside events Photographs Sundry sale5 1,475 5,Cl0 6,475 8.259 581 6,840 1.475 S.OQD 6,475 l income rd18ting to eharrt8Ne set1tIes and other Ir8dlrKJ acllvltles the prfor perd was unrestrlcted. Unrostrittsd R$$tri¢1od 2024 2024 Total 2024 Total 2023 3 Anolysls of expenditure on charitsble activities stafl Costs Gr055 wages 8nd salarS Employe¢s Nation81 Insurance Employ8¢s p8n51on conlTlbutior15 {defined eontributk)n scheme) 100,671 414 1,162 102,247 100.671 414 1,162 f02,247 90,676 869 91,545 All staff costs in the prior peiK)d were rel8ted lo unrestrtded funds. Average number of employees Teaching Staff Includlng standby asststants No. No. Duriny the Current and prevK•us years no empK)yee received emolurnenls of rnOTe than £80,(0.
JACK &JILL pRECHOOL harity Reglstfatlon Number 1000658 P8ge 8 NOTES TO THE FINANCIAL STATEMENTS Icontlnu8dl forth8 year ended 31 August 2026 Unre8tfiCted Re$trl¢led 2024 2024 Ti)tal 2024 Total 2023 b Other administration Ground rent Rates and waler Ele¢lri¢ity Malntenance Telephone and postage Advertising Administr8tion Tralnlng and staff wollare Pholo¢opySnu and prSntlnB Palnl, paper and consumables Pre-school equlpment Refreshments Clèaning Insurances 8nd PLA membersh Gllts Oullngs and Chrfstmas partles Deye¢latSon and dSsposals oflAngible fixed 8S5ets 735 1.078 1.429 5.280 735 1.078 1.429 5,280 912 455 2,542 4,060 37 1,121 1,681 879 185 1,121 1,681 879 185 1,434 1.042 1,$89 1,504 1,500 41 1,335 1,12S 45 1,434 38 1,251 1.108 258 1,251 1.108 258 4,798 19,819 4.798 21,253 2,027 19.000 1.434 All expenditure laIn0 to other administrgtion in the prior periLyJ w8s unrestricted. Unre$trfcted Restrlcted 2024 2024 Total 2024 Totsi 2023 4 Analysis of expenditure on othertradlng a¢tbvitle$ Oulsld8 8V8nts Cost of sundry sales 109 21 130 256 30e 562 21 All expenditure rd8ting to olh8r Iradlng activitles in the Pr)r period w8s unrestricted. Unrestr4Cted Restricted 2024 2024 Total 2024 Total 2023 S Analysis of other oxp•nditure Governance cost5 Independenl exaffllnèvs feas for reportlng on the acwunts Professional fees 175 175 350 175 175 350 170 170 340 All eN)enditure relating to govemance c051s in lh8 prior p8ri0d was unrestrfded.
JACK & JILL PRE-SCHOOL Charily Registration Number 1000658 Page 9 NOTES TO THE FINANCIAL STATEMENTS leohiinuedl forthe year ended 31 August 2025 6 Tangiblg flxod assets Pre4chool buildlng & associated fixtures and oquipmènt Building$, fixtures & fittings Total Cost At 1 September 2024 Addiilons Dlsposals At 31 August 2025 77,412 14,128 6,893 84,847 77,412 14,128 6,893 84.647 Depreclatlon At 1 S8ptember 2024 Charge forthe year Diswsals At 31 August 2025 69.698 2.733 67,603 Net book valuo al 31 August 2024 7,714 31 Auoust 2025 17,044 In line with the deprecialbn policy. the origin81 cost of the bullding, which 15 Included above, has now b89n fully depreclated. 2026 2024 7 Stocks Geods for res8le 2026 2024 8 Debtor8 Ou8 wilhln one year.. Tax COverSb1e Sundry debtors Prepayrnents 4,208 3.851 1.457 9,514 729 1,512 2,241 2025 2024 9 Creditors Amounts falling du8 wrthin one year.. Trade creditoi8 Sundry creditors Taxes aTh1 sooal security Ac¢ruals Defeffed in¢ome 756 1,041 15 2,604 340 596 4,000
JACK & JILL PRE4CHOOL Charity Reglstratlon Number 1000658 P89e 10 NOTES TO THE FINANCIAL STATEMENTS Icontlnuedl for the yè#r ended 31 August 2026 10 Analysls of net assets betw•en funds The total unrestrlcted funds are allocated between the general, buldinos and redundancy funds. The unrestri¢ted general fund proldeS for the day-t041ay operalion of the charity. The restrKled fund relates to rnoney granted or donated specifically for the purposes of purohasing school eqiupmonl. Following the satisfaotvjn of the restriction through the purchase of the equlpment the funds wer8 ¢ransferred to the general unfèslitt&J fund.. T4ngible fixed assets Net Curront assets Al 31 August 2025 Total Unrestred funds Genèr81 fund BU11ngS fund Redundancy fund 17,044 20,443 72,015 2,445 94.903 37,487 72,015 17,044 111.947 Restricted fund 17,044 94,903 111.947 Tangiblo fixed assets Net Curfent assets at 31 August 2024 Total Unrestrfcted funds GeiieTal fund BuikJin9s fund Redundancy fund 7,714 22,e84 70,963 13,658 107,305 30,398 70,963 13,658 115.019 7.714 Reslrt¢ted fund 504 7,714 107,809 11S,523 11 Summary of funds Summary of funds- current year 8alance at 1 Sept2023 8alanc6 at 31 Aug 2024 Income Expenditure Transfers General funds Designated fund5 Reslrided funds 24.398 84,621 6,000 114.273 1.135 5,500 1122.546) 20,858 (11,2961 19,5621 36.983 74.460 504 11,4341 115.019 120.8 123.980 111,94
JACK & JILL PRE4CHOOL Charlly Reglstratlon Number 100065 Pag611 NOTES TO THE FINANCIAL STATEMENT8 l¢ontinuedl for th8 year ended 31 August 2024 Summary of funds- prior yoar Ba5aneo at I Sept 2022 Balance at 31 Aug 2023 Incomè Expendl¢ure Transfers General funds Designated funds Reslrioled funds 5.705 82.647 120,927 eo 1106,311) 24.398 84,621 6,000 88.352 120.987 106.311 115,019 The transfer from the restiKted fund to the oeneral unrestricted fund arose durlng the curreni perd when Ihe equlwnent for which th8 r81ev8llt rgslrf¢t8d donalh)n had been purchas and the restriclion relating to il h8d thus been mel. 12 Tru$tg9$ and key managom•nt porsonn81 rernuneiatlon and benofits Duriw Ihe period, one trustee was paid £nll (2024.. £4,237) In relallon to the p6rforrn8nce of admlnlstratlve and secretarial work during th¢ period. The charilytru51ee5 were not paid and did not re¢eive any remuneraOn or benerrts fortheir servKe5 as charlly Iruslees durlng the ye4r. Thè Charity trustees consider the tea¢hSng siaff to bo key rn8n8gement personnel for whorn Iheir total remunerallon ks as detailed in noie 3a. 13 Independent examinerfs remunoration The Indend8t Examlnefs rernuner8tion amounts to an Independent examination fee of £175 (2024.. £170) snd a fee in respect of financial statement5 preparation of £175 (2024.. £170).
JACK & JILL PRE-SCHOOL Charity Registration Number 1000858 Page 12 REPORT OF THE INDEPENDENT EXAMINER for th¢ year gnded 31 August 2025 I report to the truste88 of Jack & Jill Pre-school on the financial statèmènts of the charity for the year ended 31 August 2025, which are set out on pages I to 11. Responslbllltles and basls ol report A¥ th8 ¢h8riWs trustge$, you are responsible for Ihe pparation of the 8ecounts in accordance wth 1he requirements of the Chxrili98 Act 20111.the ACV). I report in re3pecl of my examination of Ihe Chariils accounts C8rried out under section 145 of the 2011 Act and in c8rrying out rny examination. I have followed all Ihe applicable Dir•C.0n8 given by the Charity CommissSon under sèction 14515llbl gf the Act. Ind•pènd•nt èxaminèrfs staten*nt I havo complgled my exarninalion. I confimi that no material matters hAve comè lo my attentron in eonnoclion Trth Iha èxamination gives me cause lo believe that in. any materi81 résp8cL' •the aceounling records were not kept in accordance with Section 130 of the Charities Act., or •the accounts did not accord nth the accounting records., or •the accounts did not comply with the applicable reqUirnents wnc8rning the form and content of accounts sat out in the Charities (Accounts and Reports) Regulations 2008 other than ary qU1ment that the accounts giv6 a 'tru8 and fairf view which is not a matter Considèr as pari of an independent examination. I have no concems and have eome across no other m&ttèrs in Connection wth the examination to ith attentio should be drawn in Ihis report in order to ènablè a prop9r understanding of the accounts to 8ached. Jacqui liams FCA Jacgui Illiam5 Accountancy Limit•d Charle d Accounlanls 14 Station Road Chinnor Oxfordshir8 Date